250. CSO: 1D2a LOS: 1D2a
Which one of the following statements, regarding internal auditing responsibility and
authority, is incorrect?
a. Internal auditors are expected to comply with standards of professional conduct.
b. The understandability of audit reports is the responsibility of internal auditors.
c. Follow-up on actions noted in audit findings is not required of internal auditors.
d. Internal auditors are responsible to service the organization.
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